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The Government's Proposed Text Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Tax Law Of Peace

Original Language Title: HÜKÜMETİN TEKLİF ETTİĞİ METİN Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. VERGİ BARIŞI KANUNU

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THE GOVERNMENT ' S MONOPOLY

Warning: The Law you are viewing is considered to be accepted at the General Assembly of the TBMM. It does not contain any later delics if it exists.


 

TAX BARRIER CODE

 

Kanun No. 4792       

 

Accepted Date: 16.1.2003      

 

Scope

MADE 1. - 1. These are the provisions of the Law;

a) Tax, levy, fee, fund share and other tax penalties, overdue fees, delay fees, delay fees, delay fees, 4306 dated and 4306, dated 4.1.1961 and the scope of 213 Tax Procedure Code. The contribution of the contribution to the increase and the delay in relation to the state of the Republic of California, dated 8.9.1983 and the 2886 numbered State Tender Law, were issued by the Minister of Finance and the State Department of Finance, which was collected by the Ministry of Finance, and was collected by the Ministry of Finance. And 6183 is the number of people who entered the law on the Tahsil-of-Amme Receiv; Some of them are going to get it in their respective sections.

b) In terms of taxes, periods prior to 31.8.2002, statements that are based on the statement, and statements that must be made up to this date in 2002. Taxes that are before 31.8.2002,

c) The commodity, machinery, equipment and fixtures that are not present in the recording or are not present in the operation although they are in the process of registering in the country. statements,

d) Some of the customs duties, fines and delay increases in the relevant sections of this Law are owned by the state and are owned by the customs administrations,

Applies to

.

2. The tax passed in this Law refers to the share of taxes, images, fees and funds covered by the Tax Usul Code.

SECTION OF THE REGION

Provisions for the Evacuation of the Monocioesia

Commitee public receivemes

MADDE 2. - 1. The date on which this Law is entered (including this date);

a) The increase in taxes that have not been paid or have not passed since the end of the payment due to the completion of the late payment fee, instead of the late payment fee, amount to be calculated based on the monthly ratio of the State Artistic Institute for each month until the effective entry of this Law is calculated on the basis of the monthly rate; the nine additional installments are based on February, April, June, August, October, December 2003. to be fully paid by the end of February, June 2004 until the end of the month, April, June 2004 completion of late lawsuits or delay in tax penalties with tax penalties, delay interest and tax penalties, and the completion of any delay increases imposed on tax penalties with tax penalties, andvazgeçilmesi

b) State-to-date, instead of the effective delay and delay interest, instead of a delay and delay interest, the State of the United States has a State of the State The amount of the wholesale price index that the Institute has set for each month will be based on the monthly rate; along with the original tax, the nine-course installment includes February, April, June, August, October, December 2003, and February, April, and April. to be fully paid by the end of June 2004, not to be sued or Completion of delay, delay, delay, and delay in tax penalties with increased delay, delay rate, and tax penalties, as well as withdrawal from litigation.

c) cut to 20% of the tax penalties paid by the current date and 20% of the tax penalties that are not paid for by the effective date of a tax return; April, June 2003, 80% of the time remaining in payment for payment, lawsuit, or withdrawal from open cases,  

d) The effective date of this Law is that the debt is not based solely on the tax-assed penalties and the amount of delay increases that are due Completion of these punis and any delay increases for these penalties,  

E) For tax banquet penalties, which are cut due to violence, contact and aid, the amount of time and 20% of the amount of the sentence and the time stipulated in the form of the sentence. to ensure that the remaining 80% of the pocket and the delay increase for them, including payments, charges, or withdrawal from open cases, is the complete number of times that are TheTahsilindenallocation is abandoned.

2. (1) the credits that are included in the number of credits include the remainder of this Code of purchase of 6183 in accordance with the effective date of this Law, under the Article 48 of the Law, which is available for use in accordance with the isolation of the law. For installment amounts, the payers may benefit from the provisions of this Law if they are to request. In this case, the isolation provisions for the amount paid in accordance with the terms of the techies are valid. The amount of installment amounts paid in this period will only apply to the isolation interest for the elapsed time between the date of the date and the payment date. The remaining installment amounts are accepted to be paid in the case, and the provisions of (1) are applied to the remainder of the installment.

3. In relation to the public receivables that are covered by this matter, the amount of exercises that have been conducted, the payments made, are removed in the matter of payments and the guarantees that are hit by it are returned.

4. The State is in the state of Israel until the end of the year 2002, when the Law was not due to delay, instead of a delay in the interim tax due to the current date of the Law. It is possible to benefit from this provision by paying the amount determined by the monthly ratio of the wholesale price index that the Institute has set for each month. If this is the case, the tax return payment is not searched.      

5. Due to the earthquakes that took place in the Marmara Region and around 17.8.1999 and 12.11.1999, the payment period was extended and that the Law was not paid until the date of the effective date of payment, and institutions with taxes and institutions. On the last day of February 2003, the maturity of the taxes, excluding the income tax, for which the first receipt (b) of the 94th (b) section of the 193 numbered Revenue Tax Code was issued under the subversion (b) was not the income tax on the second. is accepted, and these taxes are determined by (1) the number of the number (a) of the It will be paid in nine instalments of time. Annuient income and corporate taxes, and the first receipt (b) of the first receipt (b) of the 94th item of the income tax code of the institutions of the income tax of the institution's Income Tax Act. the number of installments that are specified in these taxes (1), which are subsequent to the number of installments that have been left to expire in the installment period.

6. This legislation, instead of a tax on motorization taxes and a delay to this tax, is based on the monthly price index of the State Government Institute for each month until the effective date of this Act. for the receipt of the amount to be calculated, the receipt provision of Article 13 of 197 and the 13th clause of the 197 numbered Code of Motor Tax Code is not applicable until the end of the payment period specified in the following number (1).

 Public lenders that are not committed or are in case of litigation

MADDE 3. - 1. The effective date of this Law is to sue the Tax Courts, or if you have not yet passed the trial period, the amount of time and delay increases with 50% of the taxes and delay or delay in the field of charges. Until the effective date of this Law, the State Institute of Public Health will be calculated on the basis of the monthly price index for each month; nine additional installments, April, June, August, October, December, 2003, and the number of monthly prices. to be fully paid by February, April, June 2004 by the end of the month, the case 50% of the tax, delay, delay, tax penalties and tax penalties and any delay increases that are applied to the taxes are given to the decision not to open or to be abandoned.

2. As of the date of this Law, the district administration courts have received an appeal, or have not yet passed an appeal on appeal, or in the history of the trial, in which case it has not yet been passed, or by the time of the trial. The amount of money that will be paid according to the item is based on the current amount of time in which this Law has been discussed in the last phase of its date. The most recent decision made before the release of this Law;

a) delay and delay, with 20% of the tax on the first field to benefit from the provision of this provision, if the Terkin decision is made. the amount of time (1) to be paid for as specified in the invoice (1) the amount to be calculated based on the monthly ratio of the State Artistic Institute for each month until the date of this Law is effective, instead of the delay interest. With the increase, the remaining 80% of the tax is due to delay, delay interest. tax penalties, and all of the delay increases that apply to them,      

b) In the event of a Tasdik or tadlelen decision, this Law will be replaced with the completion of this amount, rather than the amount of a delay and delay in the amount of the tax that is being moved. The amount to be calculated on the basis of the monthly price index of the State Artistic Institute for each month until the date of the date, and (1) the amount of time specified in the fund, and the amount of time to be paid in the country, increases the tax due to the delay, Completion of delay increases imposed on penalties and tax penalties,

TheTahsilindenallocation is abandoned.

However, if the most recent decision was made to break (a) it was me, if it was the decision to break it, the decision was to break it (b) it was mine, it was broken. (a) the self-provision is applied for the part.

3. The effective date of this Law is due only to the tax penalty case; the tax-based terms are paid before the effective date of the effective date of this Law, or to be paid in the way stipulate in the 2. With the increase, penalties for which the tax will be cut will be abandoned from the allocation of any kind of investigation.

4. The tax banquet, which is cut due to incl. and judicial verbs, is the result of the prison, with 20% of the time, the amount of time, the number of days (1) the number of times, the number (1) the number of times, the number (1) the number of times and the way they are paid, not to sue, or open cases. the entire remaining 80% and any delay increases applied to them will be abandoned. This provision applies to (1) or (2) the penalty amount based on the first case of tax banquet, which is in the phase of the number (a) specified in the name of the person.

5. As of the date of this Act, the date has been made to take advantage of the provisions of the law, have not been given a day of notice, or may not have arrived or reached the day of the mediation, but they will not be able to take the time to prosecute this matter. It will be a good time.

6. This clause is also applied to the cases involved in the statements given by the discretite.

7. In order to take advantage of the 2 nci clause with this provision, the taxpayers are responsible for the provisions of the article, provided that they do not pay the benefits of the tax type during the installment payment without the difficulty of the difficult situation. They cannot take advantage.

Delay increase application

MADDE 4. - Do not apply a delay for the months after the effective date of the Law to the credits paid for by using this Code.        

 

PART OF A REGION

In the English and Tarhiyat Sahabate

People withBulunan

Taxes found in the phase of discussion and tarhionsafhasýnda

MADDE 5. - 1. The provisions of this Law prior to the effective date of this Code were met prior to the effective date of the Act, and the provisions of this Law on the state of the field of appreciation, tarh and tahakkuk. Continuing with the saved stay record.      

2. 50% of the taxes that were weighed after completion of these terms are based on the monthly ratio of the wholesale price index, which the State Institute of Government determines for each month, until the date of this Act is effective. the amount to be calculated in 30 days from the date of the tip of the tip of the negligence of the invoice, in twelve months and under 50% of tax return, for the month following the publication of the notice of the negligence of the tax. completion of late interest and tax penalties imposed on taxes from the allocation of penalties, which are not based on the tax source.

 3. The tax-feast sentences that will be cut due to incl., contact and relief are given away from the allocation of the remaining 80% of the time, in case those who have been sentenced to the sentence are paid in the time stipulated in the receipt of the number (2)% of the ceilage.

4. Taxpayers will pay for the provisions of this article (2) for the time and date specified in the fund, and will not make a case.

5. Due to the extent of this Code, the Act was completed prior to the effective date of the effective date, or upon this date, or after that date, the credit agency records and tax review reports are required to be required. The tarh and the teleport are made. The provisions of this Law benefit from the amount of time (2) and (3) being paid in the same way as prescribed in the amount of time (2) during the period specified in the receipt of number (2) to the field.

6. As of the date of the law's effective date, the Tax Procedural Law has been requested to extend to pre-tariff provisions, but the day of reconciliation has not arrived, nor has it been extended, but the tax and criminal negligence of the taxpayer will not be reached. This clause is also applied for those who will not be able to take them.

7. Those who benefit from this provision, with the 3rd Article of this Law, cannot benefit from the provisions of the Tax Procedural Law for reconciliation, pre-agricultural mediation, and tax penalties.        

8. Do not review this clause; it is intended for the matrah facility to regulate the need for additional reporting prior to the effective date of this Law, invitation to the payer, or notebook and documentation requested. Edit the minutes or include ledger and the documents that are authorized to the tax review for review of documents.

Piers or self-made representaiers

MADDE 6. - 1. Until the end of February 2003, as part of this Code's coverage period;

a) and the amount of the amount of tax increases that will be calculated by the completion of the taxes, which are weighed over the matahs declared according to Article 371 of the Tax Usul Code and 10%, February, June, August, October, December 2003, and 90% of the remaining 90% of the irregularities in the month of December, April, June, 2003, and 90% of the number of unduly-paid penalties,

b), according to the fourth section of the Tax Procedural Law, the fourth section of the tax is complete with respect to the taxes that are made of tarh through the declarations of the Code. the amount of delay to be calculated and the amount of tax penalties that are incurred by 20% of the month (a) to be paid and not prosecuted, and 80% of the tax penalties with a delay fee, and the amount of time that is not filed,

TheTahsilindenallocation is abandoned.

However, prior to the current period of this Code, the Act has been issued with a request for breach of payment prior to the effective date of the Act. The tax-feast penalties, which have been cut for the declarations of themselves and the effective date of this Law, have not been issued for the declarations of their own, or the tax-feast sentences that have not occurred to the extent of the date of this ticket are counted in the scope of this receipt. In this case, the amount of tax due, delay rate, and 20% of the tax banquet penalties (a) are paid for the time and the way the penalty is made after the initial installment payment period of the sentence, and this is the case of the Payment of less than sixty per month for the month following the notice of the negligence of the report and the allocation of up to 80% of the remaining 80% of the tax feast penalties will be abandoned due to payment of less than six months under investigation and not being sued.

2. The number of other charges in the 64th Amendment of the Income Tax Code will be used in tax offices until the end of 2003, when the 2003 calendar year to weigh the income taxes and return receipts to the periods prior to the registration of the No taxes and penalties are sought after. It is based on the date that the people who have previously signed up for the liability register will be based on the date of this law.       

 

THIRD PART

Matrah Artwork

Matrah increase in revenue and corporate tax

MADE 7. - 1. Income and corporate tax payers were given tax-based property in their annual statements, from the date of the effective date of this Law until the end of 2003, 30% for the 1998 calendar year, 25% for the 1999 calendar year, 2000% 20% for the calendar year, and no less than 15% for the calendar year 2001, the annual revenue and corporate tax review for the years that are raised about them, and for these tax types as a result of Then you don't get to be a tarhibed later.

2. Income tax payers have not been harmed in their income tax returns, or if they have not been given a statement, the income tax returns were not issued, or if they were not given any statements, with mattrah that would be based on taxation (1) Increases by number of numbers may not be less than 2,500,000,000 lira for the 1998 calendar year, 3,000,000,000 liras for the calendar year 1999, 3,750,000,000 liras for the 2000 calendar year and 5,000,000,000 liras for the 2001 calendar year. However, the fact that the income is based solely on taxation for income tax payers from real estate capital, is considered to be 1/5 of the amount determined for the related years. It does not consider the exception amounts that are set for real estate capital will with respect to the relevant years in the application of this view.

3. The annual income tax returns of the calendar year 1999, 2000, and 2001 calendar years of the simple duly taxed income tax are required for those who have been given prior to the current date of this Law. No tax inspection and no tarhibed. If these taxpayers are not given any statements regarding the specified years, they will be tax-free to benefit from this provision; $600,000,000 lire for the calendar year of 1999, 900.000.000 for calendar year 2000, It is mandatory for the 2001 calendar year to declare 1,200,000,000 lira of mathah.

4. Corporate tax payers have not previously said they were harmed in their declarations that they had previously given them, or if they did not give a statement, they would have to (1) with the matahs to be taxed. For the 1998 calendar year, the increases in respect to the fund cannot be less than 7,500,000,000 lira for the calendar year, 9,000,000,000 liras for the calendar year, and 11,250.000 liras for the calendar year 2000, and the calendar year 2001 calendar year cannot be less than 15.000,000,000 liras.

5. The matrahs, which are increased according to this provision, are taxed at 30%. There is no tax, fund share, and share of funds that can be contributed by these mathas. However, income and corporate tax payers have issued their annual declarations of the year in which they wish to increase, paying their taxes through these declarations, and for these tax types. In accordance with the provisions of Article 2 and 3 of this Law, the mattras increased by the provision of this Article are taxed at 25%. This provision is also applied if there is no tax to be paid through these declarations due to discounts, discounts, and masts.

6. The profits and the will of the corporate tax payers, which were lowered from the institution in the annual declaration and were subject to the income tax return according to the number of the first section (6) of the Income Tax Code, the first issue of the 94th. in addition to the tax review (1) the tax review specified in the following number (1), and the taxes that are being teed over the will and the will not be subject to the field, as well as the number (1) of the taxes specified in the following The payment is increased.

7. If the tax returns and their will are not declared with the whistleblower declaration, the number of tax returns listed in the first section (6) of the 94th article of the Income Tax Code should not be declared with the informants of the corporate tax liability. for tax review and not to be scanned; this benefit and the will of the will of the will not be less than 50% of the minimum salary specified in the following date (4) until the end of the month (4) by the end of February 2003. 19% for the 1998 term for the declaration of the declaration and the Over the year 1999, 18% of the year 2000 and 2001 were taxed at about 16% in relation to the year 2000 and 2001.

8. (6) and (7) in order to benefit from the provisions contained in the numbers of the numbers, it is the tax review and the corporate tax on the relevant years to ensure that they are not subject to the tax review and the field of the national. Increases in the number (1) of the number (4) increases in the amount of the number (1) of the number that is specified in the number.

9. (7) The provisions of the Tax Procedural Law for these verdicts shall not be applied to the liability of the taxpayer, by taking advantage of the number (7).

10. If income and corporate tax payers increase the amount of money they declare by taking advantage of this provision, taxes that were previously paid through tevkif are not deductiqued from taxes calculated over the increased matrahes.

11. 50% of the losses of income and corporate tax payers for the years, 2002 and subsequent years, are not ruined by the profits.

12. Due to the development and discounts, they may not be reduced from the mattrahs, which may be due to a reduction in the amount due in the future year.

13. The taxpayers ' income and corporate tax will have the right to review and discuss their claims related to the return of taxes, crop or cash, which were previously paid by the tevkif.      

Increased on the floor of the folding datavergisinde

MADDE 8.- 1. 3% for 1998, and 2.5% for the year 1998, with the value added tax payers for each taxation period, and the calculated value of the value added tax on the statements they give (including the registration of the discrepanes). If they agree to increase the value-added tax, which will be calculated at 2% and 1.5% for the year 2000, by the end of February 2003, these taxpayers will agree to pay the tax on the subject. add a value-added tax review in relation to the taxation periods of the years they have been made and It won't be tarhibed. In determining the principal amount of increase in the number of agents who benefit from the isolation-discharge application of paragraph 11 (1) of the Value Added Tax Code dated 25.10.1984 and the number 11 (c) of the Value Added Tax Code of 3065, the isolation is based on the basis of the increase in the amount of time Taxes are calculated from the calculated tax.

2. When the taxation period is a month-long value-added tax, the increase is required to be made in the desired year;

a) the value added tax returns that are available from at least three periods of time, provided that they were given at least three periods of time. If the calculated value of the value added tax on the declarations is demoneted by one year, the calculated value added tax is calculated to be based on the increase, and the number (1) above this amount will be added at the rates specified in the fund It is paid as tax.

b) Revenue or corporate tax is increased for the year if the declarations of a period of one or two periods have been granted. Use this item by paying the value-added tax, which will be calculated at 15% over matrah, which is increased by the amount of time it is not.        

c) the delivery and services of the entire business calendar year under exceptions that are not counted in article 32 of the Value Added Tax Code. If no taxes are calculated due to the delivery of the delivery-to-the-term application, the revenue or corporate tax increase for the relevant year is 15% higher than the amount of matrah, which is increased by the amount of time it is required to be increased. This material is used by paying the tax. As many as the relevant calendar year, the value of the taxpayers ' tax, calculated tax due to the current calendar year, would amount to the value added tax, which should be paid according to the provision of the article. It cannot exceed the value added tax rate of 15% to be calculated in the same way. Taxpayers who enter this coverage cannot benefit from this provision if they do not increase the matrah for income or corporate tax.

3. The taxation period amounts to three-month-old added tax payers if they have not given any statements (2) if they have been given an affidavit within the framework of the basis for which they have been granted (b). is determined within the framework of the essentials of the mirror (a).         

4. The value added in this item for the taxation periods in which the value added tax payers want to increase in the year they wish to increase or if they do not, are increased within the framework of the essentials specified in this item.

5. As a result of the taxation periods in which the taxpayers intend to increase, they are considered in conjunction with the corresponding period statement prior to the date of the effective date of this Law.

6. There are no added tax reviews and no tarhiyat for the taxation periods in the years specified in the case of the simple-duly-taxed income tax payers (1).

7. Return to later periods in relation to the current year-on-the-right, non-redeemable and transfer or restitution of goods with defundable value-added taxes and an export or return receipt. The right to review and tarnibate is about to be left out by their business.

8. The value added tax, income or corporate tax may not be charged or reduced as a cost factor, will not be reduced from the value-added taxes payable or in any way, and return and return it as a cost factor. not.

Increased in the revenue (withholding) data

MADDE 9. - 1. The first number (1) of the 94th article of the Income Tax Code (1) is that they are obliged to make tax on the charges paid to the service that they pay for each taxation period (with the registration of the discrepanes). including those provided) for the sum of the gross amounts of gross amounts of gross amounts of gross amounts, 5% for 1998, 4% for 1999, 3% for 2000 and 2% for 2001, the income tax will be calculated at 2% for 1998. If they agreed to increase the administration by the end of 2003, this would be In relation to the taxation periods of the years in which they have agreed to pay the tax in question, taxpayers will not be subject to tax review and tarhibed.

2. As a result of the taxation periods in the year at which the revenue tax increase is expected;

is the number of informane declarations required in this statement, provided that they were given an affidavit in at least a period of time, if the statement was issued at least. By means of 1 year, the revenue tax is calculated on the annual fees, based on the increase, and the income tax at the rate specified in the price of (1) is paid for.

 b) At least, to be based on a withholding tax, to be calculated for each taxation period;     

b)

ba) the number of people who are reported in the last four-month insurance premium payroll that were given prior to the date of the current date of this Act, as well as the current one.

is the first time that this Law has been issued in the following taxation periods until the insurance premium payroll is never granted, until the effective date of the current as per the number of people in the insurance premium payroll,

bc) at least two, if the insurance premium payroll has never been granted until the effective date of this Law is not available,

is considered to be stolen and the minimum wage amount applicable to large workers during the last taxation period of the year. Benefits from the calculated income (withholding) tax, by paying the income tax at the rate specified in the fund number (1), and so on.

3. Those who want to increase the revenue (withholding) tax will be increased within the framework of the guidelines specified in this item for the taxation periods in which they are started in the year or if they are in business.

4. As part of the taxation period in the current year of income tax increases, the effective date of this Law prior to the current date is considered in conjunction with the relevant period statement.

5. The income tax paid by this provision clause goes in the detection of income or corporate tax property, or the cost element does not receive a price.

Common provisions for Matrah arthritis

MADDE 10. - 1. According to Articles 7, 8 and 9 of this Law;

a) calculated revenue, institutions, and value-added taxes; February, April, June, August, October, December 2003 to February, April, June 2004. It will be paid in nine additional installments. If these taxes are not paid in the same way as stated in the Law, the 6183 count will be followed by a delay in accordance with the Article 51 of the Law of the Amme Credits, along with a delay of delay and allocation.

b) The taxes paid by the calculation are not accepted, discount, crop, and return are not accepted as expenses in the detection of income or corporate tax matahs.

c) The temporary tax is not calculated and collected due to increased matrahes.

d) The Matrix increase does not interfere with the implementation of the provisions of the Tax Procedural Law and the provisions of the preserve and the demon of the documents.

2. Taxpayers who have previously conducted a tax review on the ledger and their documents can also increase their tax review for the years they wish.         

3. Save the right to conduct a tax review for years or periods in which the public is not in the process of increasing.      

4. According to this Law, the Matrah increase does not prevent the law from appreciations of tax reviews that have been started before the effective date of the Law. However, the tax reviews and appreciation of the taxpayers who were found in the matrah increase were the number seven (13) of this Law, the number 8 (7) of the Act, the effective entry of this Law with the record of being withheld. If not in 1 month after the beginning of the following month, these action will not continue. The pre-tariff reconciliation claims related to the resulting tax reviews will not be considered. Review and review reports, if the result of the review or recognition result is identified, the review and recognition commission decisions were made in arrears before the tax office records were reported. The difference between the provisions of Article 7 and 8 of this Law is the result of the appreciation of the matrix. A review of the results of the review and appreciation commissions is the tax office records that are determined by the results of the review reports and recognition.

FOURTH PART

Inventory Statements

Machine, equipment, and fixtures that are not included in the recording, but not in the records, as they are present at the cost of the business.

MADE 11. - 1. Revenue and corporate tax payers (including name, collective and named commandit companies); machinery, equipment and equipment that are not included in their records when they are present, with machinery, equipment and railings, which are not included in their records. The rail service will be determined by the fact that it will be determined by the rail service and by notifying the tax offices of the third month of the third month that follows the current entry of the business to be determined by their own or the tax offices. they can record. If the amounts declared in this process are sold, the cost of the sale cannot be less than the cost of the ledger recorded. Any assets that are included in the notice will not be depreciated.

2. According to the balance sheet basis, the payer's liability for the commodity, which they have made in accordance with the provisions of this clause, will be reserved for machines, equipment and railings, and they will open a private account. The quantity of capital that is reserved for the commodity, or if it is liquidated for the commodity, is the element of capital and is not taxed. Machinery, equipment, and railings are recorded in the inventory, and the allocated depreciation is to be called amortization. According to the employee account, the number of notebooks in question will be registered as the cost of the receipt of the expense account.      

3. The price of 10% on the cost of the goods and equipment, which is declared under this matter, is based on the cost of the property, which is subject to the price of this order, with the price of 10%, and the cost of this item is based on the price of the item, and the amount of the following tax is calculated. It is paid within the term of the affidavit, declared by the statement of the statement. This tax is calculated on the offset of the machinery, equipment, and fixtures that are included in the loss of the records. This tax, which is paid through machines, equipment, and railings, cannot be downloaded from the calculated value added tax. The tax paid over the commodity is lowered according to general basis. This commodity, machine, equipment and railings dated 25.10.1984 and the article 9 (2) of the Value Added Tax Code of 3065 are not applied.

Goods that are not available for the operation although they are in the record

MADDE 12. - The goods and corporate tax payers (including name, collective and name commandit companies) are not available in their country's records, but until the last month of the third month following the effective entry of this Law, the same property is the same. In consideration of the gross profit rate identified by current records of the goods from the Nevs, they can be charged with invoice and statements by meeting all kinds of taxable obligations. It is based on the proportion of professional rooms that the gross profit rate is determined to determine when they are not detected by current account losses. No tax penalties and delay interest are applied to the application of this clause in the application of the provision. The Treasury Department has the authority to make a decision on the terms of payment due in the year.

Differential disclosure difference between the precious mine and the visiteþyasý

MADDE 13. - 1. Income and corporate tax payers (including name, collective and name commandit companies) are present in their business as a date of 31.12.2002 and are listed in the records of the precious mine (gold, platinum and silver) and their registration. The value of the precious holiday (diamond, plastic, ruby, emerald, topaz, sapphire, sapphire, and pearl) and the rest of the year's visit to the stock market is the same as the stock market and the value of the exchange rate, which is to be calculated by the precedent of the precedent. this is the case with an affidavit specifying the differences in breed, vassal, and quantity They can add to their notebooks by adding to the cost costs of their respective goods, with the record of reporting to the tax agencies that they are looking at until the last month of the third month following the current entry.

2.   The dextering differences to be declared by the number (1) are subject to the tax, at 2.5%, and the number of statements that shall be declared. The tax on this surpass will be paid within the term of the affidavit. These taxes, income and institutions that are paid cannot be excluded from tax, income and corporate tax will not be accepted as expenses.     

According to theBilançoBalance Sheet basis, the payers are a special case of pacifte, as they are aware of the orders they have imposed under the provisions of this Law. they will open the account. The item that is being tracked in this account is counted as an element of capital and is not taxed if it is to be liquidated or liquidated. According to the management account, the number of people who hold the ledger in question will be registered as the expense of the expense of the expense.

PART OF A REGION

Government Provisions

provisions to not apply

MADE 14. - 1. Article 359 of the Tax Usul Code shall not bring criminal charges against the people of the Republic of Turkey prior to 31.8.2002, but do not prosecute, eliminate public cases that have been opened for the people who are in charge of the investigation. The decisions are not to be executed.

 2. In place of the receipt of the 359 (b) of the Anilan Act, the number (1) of the following is " ledger, loss, and destruction of documents, or by destroying the ledger sahies. Those who do not put leaves or put any leaves or suresses or surpluses completely or surpluses of documents are not applied to counterfeit documents ", (2) the" documents as fake " (1) are not applied and are not applied to the documents. The aforementioned may not benefit from the provisions of Article 7, 8 and 9 of this Law.

3. In order to take advantage of the criminal charges, the number of tax and cut penalties associated with the number of tax and cut penalties may be taken before or before this Law will be used to benefit from the criminal charges, (1) the tax and the penalties. They are fully paid for the duration and amount of time to be paid for by taking advantage of their provisions, and whether to cause them to be sued or abandoned in administrative judicial places.

provisions of the pharmacy and some twilies

MADE 15. - 1. As of the date of Article 75 of the 2886-numbered State Tender Law, 6183 is the date of which the Law is forecasted to be collected according to the Law of the Amme Receivment of the Law No. 6183, the date of the current date of this Law is before 31.8.2002. Amount to be calculated based on the monthly ratio of the State Government Institute for each month until the effective date of the payment of this Act, instead of a non-payment of payment, the amount of the volume of this Law will be calculated on the basis of the monthly instalment in installments, April, June, August, October, December, 2003 until the end of December to be paid, not to prosecute or to waive the case, and the allocation of delay increases to the ecriminisis will be abandoned.         

2. The effective date of this Law is due to the date of due date and 6183 is the amount of $200,000,000 which is collected under the Ministry of Finance, which enters the scope of the Law on the Evacuation Of $6183 and the Federal Office of the Treasury. Traffic fines that do not work out of the limit are given up from the allocation of other fines, which do not pay for 100.000.000 liras.

3. The effective date of this Law is that it will be paid to the Criminal Houses of 30.6.1934 and the Court of Pensions of 2548, which will be paid to the prisoners and Prisoners of the Allowance. At the cost of the cost of food, the cost of the food and the delay of the delay are given to them.

4. As of the date of this Act, 6183 of Amme Creditors, are the banks of the Law and the banks that are authorized to collect tax collection, which are authorized to collect taxes on the Article 41 of the Law, and the post office give up the allocation of sentences in the 10% proportional to the names of those responsible for the name.       

The term of the payee at the bottom of the specific amount

MADE 16. -,Any type of credit that was paid before 31.8.2002, which was paid by the State of the State Department of Finance, collected by the Minister of Finance, and the type of every purchase of 6183 and which entered the scope of the Law on the Allowance of the Evacuation Credits. time, the period will be based on the allocation of 20,000,000 lirabies that will not receive the amount of $10,000,000, which will not take the amount of $10,000,000, to account for the amount of the 10.000.000 lirabies. is abandoned.

instalments of public installations

MADDE 17. - 1. Including the establishment of the privatization of 233 people, including 233 members of the Law on Public Economic Decisions, the state of the state, the public economic establishment, the establishment of these, the partners, the associates, the companies. The first instalment of the municipalities, municipalities, provincial private administrations, the legal entities, or the public legal entity, as well as the public legal entity, the first instalment of the amounts they will pay according to the provisions of this Law, are to start from June 2003. Thirty-six months, they'll pay for it in installments.

2. Metropolitan municipalities, municipalities, provincial private administrations, legal entities belonging to them, or any of them, the amount of the installment they would pay according to this Law, dated 2.2.1981 and numbered 2380, are the number of the In accordance with the laws of the Council of Finance, dated 27.6.1984 and under 3030 laws, the Ministry of Finance or the Bank of the People, according to the interest of the Ministry of Finance, in accordance with the laws of the Ministry of Finance under the laws of the laws of the laws of the laws of the laws of the Treasury. Transfer to the accounts to be determined by the cut or the account. If the amount of time to be done is not to be reported, the remaining amount is paid for the transfer of interest by the taxpayer in the first instalment of the first instalment.      

installments that are not paid in the period

MADE 18. - 1. The final installment of the amount payable or the final installment of the payment due to the final installment of the payment due to the final installment of the payment due to the end of the last installment of the payment due in the absence of payment or incomplete payment of instalments that should be paid according to this Law. The provisions of this Law benefit from the payment of 10% per month for each month, which is not paid by the end of the month following the end of the month.

2. If any twilies (1) of this Act are not fully paid for in the form specified in the frame 1, they will benefit from the provisions of this Law as much as they are paid.

SIXTH PART

Customs Tax and Penalties

provisions of customs duties and penalties

MADE 19. - 1. Until the effective date of this Law, the property is dated 19.7.1972 and is subject to the Customs Code of 1615, dated between 27.10.1999 and the number of Customs Code of 4458, completely or completely, but not entirely or without the payment of the customs duties. a delay or delay to be applied to the actual amounts of the sum of the sum of the fines of the actual Customs Code of 1615 and the number 234 and 238 of the Customs Code of 1615, which will be cut or cut under the terms of the Customs Code of 1615 and the 238 % of interest 20% of interest is paid within two months from the effective date of this Law 80 of them will be given away from the throne. This provision includes tax liability on the effective date of this Law, which has no objection period, or is subject to a tax liability after that date, and will be paid within two months from the date of the teblioze. It is also applied to the sentences. The provisions of this Law do not apply if a customs regime has been issued prior to the date the law has been entered, even if a customs regime is under obligation after the current date of the law.

2. Until the effective date of this Law, the property of the Customs Code of 1615, and the Customs Code of 4458, has been the result of the completion of the customs duties and those of the customs duties that have become conflict with the authority of the judiciary, or the judiciary, and the other. The Customs Code 146 and 149th of the 1615 number of Customs Code, 234 and 238 of the Customs Code of Customs Code, 234 and 238 of the Customs Code, which shall be either cut or cut, or 30% of the interest in the Act from the date of the date to be repaid from the conflict within two months 70% of the remaining is given away from the collection.      

3. Until the effective date of this Act, the number of fines required under the provisions of the provisions of the Customs Code 4458, 235, 236, 237, and 241 of the same Act, due to the effective date of this Law, is the effective date of this Law. If they are paid within two months, the remaining 70% of them will be abandoned.

4. Within the framework of the 1972 Containerization Customs Settlement, the containers were temporarily imported from the dormitory prior to 29.7.1998 and were included in the range of 492 and the number of Harbors to the Law (8). it is abandoned on imported demand allowance, which has not been paid for by the date of date.

SECTION OF THE YEDGSPACE

Final Provisions

They will not be repaid

MADE 20. - 1. Payments made under this Act are not red, return, and not to be embarrassed.

2. The payments made prior to the effective date of this Law and of 6183 were based on the provisions of the Code 48, which is based on the provisions of the Code 48, which is based on the provisions of this Law and not the return of the Red and the Reextradition. However, if payment is made prior to the effective date of this Law, which is the subject of the application of Article 3 of this Law, these amounts are paid in the tax court for the ongoing cases. It can be returned either from cash or cash to benefit decisions made by the tax court for use.

Authority

MADE 21. - The Ministry of Finance has determined to determine the principles and principles of the implementation of this Law, to extend the initial installment and initial installment payment period for up to a month and to determine the amount of time it takes to take advantage of this Law. authority.

Effective

MADDE 22. - This will take effect on the release date of the Channel.

Execution

MADE 23. - The Council of Ministers executes the provisions of this Law.